The tariff classification of women’s novelty garments from Mexico

N016722 October 3, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6212.10.9020, 6108.92.0005, 6108.22.9020, 6108.32.0010, 6208.22.0000, 6212.90.0030, 6108.92.0015, 6109.90.1090 Ms. Sara Gradilla R.L. Jones Customhouse Brokers, Inc. 444 N. Cesar Chavez Street San Luis, Arizona 85349 RE: The tariff classification of women’s novelty garments from Mexico Dear Ms. Gradilla: In your letter dated September 3, 2007 you requested a classification ruling on behalf of your client Fantasy Lingerie. Style 8402 is constructed of 100 percent nylon knit fabric and consists of two pieces. The woman’s bralette features an elasticized bottom band and elasticized adjustable spaghetti straps. The matching long underpants have an elasticized waist and hemmed leg openings.  Style 8404 is a woman’s pajama set constructed from 100 percent nylon sheer knitted fabric. The top features a V-neckline with a bow at the bottom, adjustable shoulder straps, side slits measuring seven inches in length and overlock stitching finishing the bottom. The upper back of the top extends straight across from side seam to side seam, exposing the upper half of the back. The pajama bottom is a matching g-string.  Style 7176 is a woman’s pajama set constructed from 100 percent nylon sheer knitted fabric. The top features a V-neckline with a bow at the bottom, adjustable shoulder straps, side slits measuring seven inches in length and overlock stitching finishing the bottom. The garment extends below the waist. The upper back of the top extends straight across from side seam to side seam, exposing the upper half of the back. The pajama bottom is a matching g-string. Style 9160 consists of two pieces. The woman’s nightgown is composed of knit and woven components. The body of the nightgown is constructed from 100 percent polyester woven fabric and the bodice is constructed from 100 polyester knit mesh fabric with embroidery. The ankle-length nightgown features adjustable shoulder straps, a V-neckline, underwire cups, a two hook and eye adjustable closure at the back, a u-shaped back and four 29 inch high slits in the front and back. The matching thong panty is constructed from 100 polyester knit mesh fabric with embroidery. Style 8405 consists of three pieces. The garments are constructed from 100 percent polyester knit fabric. The short skirt is heavily embroidered, is scalloped at the top, has a woven ruffle finishing the bottom and has four permanently attached garters. The sheer cropped style underwear camisole has adjustable shoulder straps, is scalloped on the top and bottom of the front and only covers the bust area. The matching g-string is also heavily embroidered. We are returning your samples as you requested. The applicable subheading for style 8402 bralette will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters, and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other, of man-made fibers. The duty rate will be 16.9 percent ad valorem.  The applicable subheading for style 8402 underpants will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers…underwear: underpants. The duty rate will be 16% ad valorem. The applicable subheading for style 8404 and 7176 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s… Nightdresses and pajamas…knitted or crocheted: Of man-made fibers. The duty rate will be 16% ad valorem.    The applicable subheading for style 9160 nightgown will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of man-made fibers. The duty rate will be 16 percent ad valorem. The applicable subheading for the thong of style 9160 thong panty will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other: women’s. The duty rate will be 15.6 percent ad valorem. The applicable subheading for the style 8405 skirt will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: other: of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6 percent ad valorem. The applicable subheading for style 8405 g-string will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls; slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers: other: women’s. The duty rate will be 16 percent ad valorem. The applicable subheading for style 8405 underwear camisole will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Other. The duty rate will be 32% ad valorem Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 8402 bralette falls within textile category 649. Style 8402 underpants, 9160 thong panty and 8405 g-string fall within textile category 652. Style 8404, 7176 and 9160 nightgown fall within textile category 651. Style 8405 skirt falls within textile category 659. Style 8405 top falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division